Standing Rules (all languages) | What's Changed | Feedback Form |

Accounting Corner

Accounting Resources

Per Capita Rates

  • per capita reminds us of our connectional nature as a denomination
  • per capita assists in distributing and redistributing funds among congregations and pastors
  • per capita provides the funding for the presbytery, synod, and General Assembly, which in turn
    • support congregations and pastors
    • advised congregations and pastors on legal matters
    • help congregations and pastors arrange for substitute preachers, find interim pastors, permanent pastors, and much much more…
  • The per capita rate for 2026 is $45.00 per member. Membership numbers have been assessed as self-reported to the Office of the General Assembly over the past few years and then averaged.
  • To learn more about the benefits of per capita: https://pcusa.org/resources/financial-information/capita#:~:text=Per%20capita%20funding%20is%20how,process%20for%20pastors%20and%20congregations.
  • For more information, please visit the Presbyterian Church (U.S.A.) website at: https://pcusa.org/resources/financial-information/capita

For more information and questions on accounting issues, please email .